From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·
1961 Income-tax Act, 1961
Section 80P(2)(c), ExplanationSection 80P: Deduction in respect of income of co-operative societies.Read on its page ›
Loading the text…
2025 Income-tax Act, 2025
Section 149(6)(a)Section 149: Deduction in respect of income of co-operative societies.Read on its page ›